Article Per Year (5 Year)
p-Index From 2020 - 2025
3.904
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Akuntansi dan Sistem Teknologi Informasi Manajemen Sumber Daya Manusia Jurnal Keuangan dan Perbankan Dinamika Pendidikan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis Integritas: Jurnal Antikorupsi Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Capital Market Review Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) IIJSE Riset Akuntansi dan Keuangan Indonesia
Y. Anni Aryani
Universitas sebelas Maret
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
A Decade of Research on Intellectual Capital in Indonesia: Systematic Literature Review Kumalasari, Yuliana; Aryani, Y. Anni
Shirkah: Journal of Economics and Business Vol 9, No 1 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i1.643

Abstract

The present study aims to scrutinize empirical evidence related to the study of intellectual capital in Indonesia. The study conducts an analysis of 60 articles from Scopus-indexed and SINTA-indexed journals over the observational period spanning from 2012 to 2023. The methodology employed in this study is the charting field method. Notably, the findings reveal that financial performance serves as the predominant metric in the exploration of intellectual capital in Indonesia over the course of a decade. Nevertheless, our mapping results unveil a critical gap in the research landscape, specifically, the inconsistency in the relationship between intellectual capital and financial performance proxies such as Return on Assets (ROA), Return on Equity (ROE), Price-to-Book Value (PBV), and Debt-to-Equity Ratio (DER). It is our aspiration that future research concerning the subject of intellectual capital will extend their scope to non-financial performance dimensions and incorporate qualitative data analysis, surveys, interviews, or the incorporation of Environmental, Social, and Governance (ESG) indicators within the context of intellectual capital exploration in Indonesia.
Tax Avoidance : Do Foreign Interests Have a Role? Nurcahya, Sifit Dwi; Setiawan, Doddy; Aryani, Y. Anni; Sudaryono, Eko Arief
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.3636

Abstract

FDI may have beneficial effects on economic development. On the other hand, the presence of foreign investment leads to foreign interest, which has the potential to minimize tax burden by exploiting cross-border tax policy discretion. This study examines the influence of foreign interest on the tax avoidance practices of firms in Indonesia. This is quantitative research using a sample of firms listed in the IDX80 index with a financial reporting period of 2018-2021. The results of this study indicate that foreign ownership has a positive effect on tax avoidance. Meanwhile, the number of foreign commissioners and the number of foreign directors does not affect tax avoidance. Apart from contributing to the theory, this study is also a concern for the DGT in anticipating the risk of tax avoidance by foreign capital firms. Keywords: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
TRANSFER PRICING IN INDONESIA: LITERATURE ANALYSIS Isthika, Wikan; Aryani, Y Anni; Setiawan, Doddy
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18727

Abstract

This research aims to present studies regarding transfer pricing or related party transactions in Indonesia. This research explains that 53 articles comprised 33 from 15 accredited national journals (Sinta 2) and 20 from 18 accredited international journals (Scopus). The articles used are from 2002 until September 2023. This research categorized articles into four parts: publication trends, existing research (themes, topics), causes and effects, and future research agenda regarding transfer pricing or related party transactions in Indonesia. Based on the articles on transfer pricing in Indonesia, this research concludes that transfer pricing or related party transactions can be categorized into 2. There are financial variables and corporate governance variables. Previous studies have inconsistent results because of the difference in transfer pricing indicators used.
Fostering Investment Efficiency in Indonesian Firms: Empirical Evidence and Recommendations for Future Research Risdiawan, Hanafi; Aryani, Y Anni; Setiawan, Doddy; Sudaryono, Eko Arief
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.36135

Abstract

Objective The purpose of this research is to review and examine the empirical evidence on investment efficiency in Indonesia.Design/methodology This research employs bibliographic analysis. This research utilizes 30 articles published between 2015 and 2023 in internationally recognized Scopus journals and nationally recognized Sinta 2 journals.Results This research identifies three categories of factors that impact investment efficiency namely financial, governance, and non-financial factors. Financial factors are essential in assessing investment effectiveness, while corporate governance factors can enhance a firm's investment decisions. Non-financial factors related to managerial personnel can also significantly impact a firm's investment efficiency. Future research on investment efficiency in Indonesia should incorporate diverse variables and external factors, conduct comparative studies with neighboring countries, and collaborate with industry stakeholders to bridge the gap between theory and practice.Research limitations/implications This research focuses primarily on analyzing the literature on investment efficiency in Indonesia by using charting the field method. This research adds to the literature on the various factors that affect the investment efficiency of firms.Novelty/Originality This research is the first to conduct a comprehensive literature review on investment efficiency in Indonesia. By systematically analyzing findings from various studies, this research offers a unique and thorough understanding of investment efficiency within the Indonesian context.
VALUE RELEVANCE OF CARBON EMISSION DISCLOSURE AND ENVIRONMENTAL PERFORMANCE FOR INVESTOR: EVIDENCE FROM MINING INDUSTRY IN INDONESIA Kurniawan, Rasyid Ridha; Widagdo, Ari Kuncara; Aryani, Y. Anni; Setiawan, Doddy; Ika, Siti Rochmah
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 13, No 2 (2024): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v13i2.80360

Abstract

This study analyses the effect of carbon emission reporting and environmental performance on mining companies"™ market value which is listed on the IDX (Indonesian Stock Market). Based on sample criteria, 47 company samples were selected for 5 years (2018 "“ 2022), resulting in 235 data samples. This study employs the panel data regression method which is processed using Eviews software. Before data analysis, a model selection test was carried out, and the fixed effect model was chosen as the best fit. The data model"™s feasibility was then tested using classical assumption tests. This investigation reveals a negative correlation between environmental performance and firm value, indicating that environmental performance does not enhance company value. However, voluntary carbon emissions report a positive influence on firm valuation. This research contributes to the literature on corporate environmental responsibilities and their impact on various stakeholders.JEL: G30, G32.
BIG DATA ADOPTION: HOW WILL IT IMPACT GOVERNMENT AUDIT QUALITY? Pamungkas, Leonny Noviyana Sakti; Winarna, Jaka; Aryani, Y Anni
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2493

Abstract

One of the problems and challenges in auditing is the large amount of data and complex problems. The existence of technology is currently a solution to simplify the audit process and improve audit quality. The problem is, not all auditors know the role of this technology. As a result, many still rely on manual methods that take a long time and are prone to errors. This research uses a System Literature Review (SLR) by collecting 61 articles and 6 international proceedings on data adoption in auditing in Scopus, Emerald, and SINTA. We also collected research articles conducted by Malakoute & Soumaya (2023) on audit quality factors as a simplification. We found that the impact factor of data adoption has some similarities to the audit quality factor in Malakoute & Soumaya (2023)) research. This finding indicates that Big Data can improve audit quality. In other words, if auditors apply Big Data in the audit process, it is likely that the audit results will be of high quality. This research provides an overview that can be used by auditors to consider data adoption in their implementation. If auditors apply Big Data in audits, the advantages of Big Data will affect audit quality in government. Keywords: Big Data adoption, SLR, Audit Quality, Audit Success
Carbon emissions disclosure: an overview of research in Indonesia Nilasakti, Afifah Oki; Aryani, Y Anni; Setiawan, Doddy
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21913

Abstract

Research aims: This research aims to find out the research’s development of carbon emissions disclosure topic in the Indonesia context.Design/Methodology/Approach: The method employed was charting the fields by Hesford et al. (2006) on some articles indexed by Sinta 2 and 3, as well as Scopus with research based in Indonesia. The articles were selected by criteria, obtaining 60 articles for further analysis.Research findings: The literature study’s results showcase that the carbon emission disclosure research trend in Indonesia has increased in the last five years. This trend was reviewed deeply through further discussions in terms of its factors influencing and consequences, theories and samples used. The major factors influencing carbon emission disclosure are profitability, firm size, and leverage. Moreover, carbon emission disclosure also affects firm value. Theoretical contribution/Originality: This study provides knowledge regarding existing carbon emission disclosures and opportunities for further research agenda, especially on empirical research.
Factors Influencing Tax Avoidance in Non-Financial Multinational Companies in Indonesia Nabila, Nisa; Aryani, Y. Anni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5784

Abstract

This study aims to analyze the influence of transfer pricing, fixed assets intensity, and sales growth on tax avoidance practices. This research focuses on non-financial multinational companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Tax avoidance is the dependent variable, while transfer pricing, fixed assets intensity, and sales growth are independent variables. The control variables used are profitability, leverage, and firm size. Purposive sampling is used as a sampling method. The sample in this study consists of 130 observational data from 26 non-financial multinational companies listed on the IDX in 2018-2022. The analysis method used is panel data regression with EViews 12 statistical test. The results of this study indicate that transfer pricing has a negative influence on tax avoidance. Sales growth has no impact on tax avoidance. Fixed asset intensity has a positive influence on tax avoidance. This study also shows that the control variables profitability and firm size affect tax avoidance, while leverage does not affect tax avoidance. This research is relevant for academics, researchers, and regulators. Examining transfer pricing, fixed assets intensity, and sales growth to tax avoidance can be a consideration for regulators, in this case, the Director General of Taxes to take action regarding companies that take advantage of loopholes in tax regulations.
EVALUATION OF LOCAL PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT PATTERN (PPK-BLUD) IMPLEMENTATION AT PUSKESMAS IN KARANGANYAR REGENCY Sutaryo, Sutaryo; Arifin, Taufiq; Aryani, Y Anni; Rahmawati, Isna Putri; Nurrahmawati, An
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14134

Abstract

This study aims to evaluate the implementation of the Local Public Service Agency Financial Management Pattern (PPK-BLUD) at Community Health Center (Puskesmas) in Karanganyar Regency. This research uses secondary data from documentation of local financial management regulations, organizational structure and profile of BLUD, financial management documents, unaudited and audited financial reports, as well as management letters from the audit of BLUD financial statement. Our analysis was carried out with an in-depth overview of PPK-BLUD implementation that has been running until 2023 and evaluating its implementation based on the applicable regulations and best business practices. This research found that the implementation of PPK-BLUD at Puskesmas in Karanganyar Regency has been implemented quite well in terms of legality, human resources, and the BLUD financial management process. However, there are still several limitations in terms of human resources competency in the financial sector, there are no technical regulations, and coordination and review are not yet optimal. Due to the limitations still being faced, the BLUD Puskesmas in Karanganyar Regency is recommended to develop technical regulations for BLUD financial management guidelines, increase human resources and/or provide adequate training, as well as improve coordination, monitoring and review with vertical agencies. Finally, it can be expected that the implementation of PPK-BLUD will be more established, orderly, and accountable.
Forward-Looking Information Disclosure: The Role of The Board of Directors Hapsari, Dian; Setiawan, Doddy; Aryani, Y. Anni
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.5428

Abstract

This study examines the effect of gender diversity, board size, and frequency of board meetings on forward-looking information disclosure in manufacturing companies in Indonesia. Financial factors such as profitability, leverage, and company age are used as control variables. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period, using purposive sampling method. The results of the panel data regression analysis show that gender diversity and frequency of board meetings have a significant positive effect on the disclosure of forward-looking information, while board size does not show a significant effect. These findings support agency theory which states that higher information disclosure can reduce information asymmetry and agency costs, as well as improve the assessment of future corporate performance.
Co-Authors Agnes Utari Widyaningdyah Arif Santoso Arifin, Taufiq Bandi Bandi, Bandi Cakti, Reysvana Rukmana Catur Wicaksono, Nur Wahyu Devi, Suci Purnama Dian Hapsari, Dian Djuminah , Doddy Setiawan Doddy Setiawan Eko Arief Sudaryono, Eko Arief Evi Gantyowati Gazani Izmar Muhammad Honggowati, Setianingtyas Ika, Siti Rochmah KUMALASARI, YULIANA Kurniawan, Rasyid Ridha Lyna Latifah Magdalena, Theresia Maya Mahardikasari Mufida Prafitri Muhammad Farid Muhammad, Gazani Izmar Nabila, Nisa Nilasakti, Afifah Oki Nurcahya, Sifit Dwi Nurmadi Harsa Sumarta, Nurmadi Harsa Nurrahmawati, An Nursulistyo, Emy Dwi Pamungkas, Leonny Noviyana Sakti Prasetyo, Doni Iwan Pratiwi, Ristu Probohudono, Agung Nur Putri, Fatwasari Soeratno Putri, Shindy Anisa Rahmawati, Isna Putri Rahmawati, Rahmawati Rahmawati, Rahmawati Risdiawan, Hanafi Rizky Yuniar SURURI Sari, Pinkan Wulan Setiadi, Fahmi Setianingtyas Honggowati Sherita, Shaneisha Farras Shoimah, Irma Lailatus Sutaryo Sutaryo Titiek Puji Astuti Wahyu Widarjo, Wahyu Widagdo, Ari Kuncara Widya Ningsih Wikan Isthika, Wikan Winarna, Jaka Yani, Desi Fitri Yusup, Muhamat Zhafira, Widya